FAKTOR DETERMINAN LABA USAHA MIKRO, KECIL, DAN MENENGAH
Abstract. This study aims to analyze the effect of sales, production costs, and promotion costs on the profits of Micro, Small, and Medium Enterprises in Kalibawang District, Wonosobo Regency. Based on the results of this study, it is hoped that the company can use it as a reference for information in the company's operational sector policies so that the company can produce optimally. Hypothesis testing in this study uses SPSS multiple linear regression analysis with the F-test, T-test, and the coefficient of determination (R2). The population of this study was all UMKM companies in Kalibawang District. The sampling technique in this study was purposive sampling and using the Slovin formula so that in the study 95 MSME companies were taken in Kalibawang District, Wonosobo Regency. Based on the research results, it is known that there is a positive effect of sales, production costs, and promotional costs on company profits at MSMEs in Kalibawang District, Wonosobo Regency.
Abstraksi. Penelitian ini bertujuan untuk menganalisis pengaruh penjualan, biaya produksi, dan biaya promosi terhadap laba Usaha Mikro Kecil dan Menengah di Kecamatan Kalibawang Kabupaten Wonosobo. Berdasarkan hasil penelitian ini diharapkan dapat dipakai oleh perusahaan sebagai acuan referensi informasi dalam kebijakan bidang operasional perusahaan sehingga perusahaan dapat berproduksi dengan optimal. Pengujian hipotesis dalam penelitian ini menggunakan alat analisis regresi linier berganda SPSS dengan uji F, uji T dan koefisien determinasi (R2). Populasi dari penelitian ini adalah seluruh perusahaan UMKM di Kecamatan Kalibawang. Teknik pengambilan sampel dalam penelitian ini adalah dengan purposive sampling dan menggunakan rumus slovin sehingga dalam penelitian diambil 95 perusahaan UMKM di Kecamatan Kalibawang Kabupaten Wonosobo. Berdasarkan hasil penelitian diketahui bahwa ada pengaruh positif penjualan, biaya produksi, dan biaya promosi terhadap laba perusahaan pada UMKM di Kecamatan Kalibawang Kabupaten Wonosobo.
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